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A consultant asks whether, after winning a lawsuit on a purchase option, they can force the seller to renounce VAT exemption or do so themselves. The DGT responds that this is not a forced execution procedure and that renunciation is a unilateral right of the seller.
Cuestión planteada Se solicita determinar si el consultante, en el marco de la fase de ejecución de una sentencia judicial como la consultada, ostenta la facultad legal de obligar a la entidad vendedora a renunciar a la exención del Impuesto sobre el Valor Añadido o si, en su defecto, el propio consultante se encuentra habilitado para formular dicha renuncia en nombre y por cuenta del sujeto pasivo, al amparo de las disposiciones especiales reguladoras de los procedimientos de ejecución forzosa.
El comprador no es un adjudicatario en un procedimiento de ejecución forzosa, sino un comprador contractual, por lo que no puede aplicar las facultades de la disposición adicional sexta de la Ley del IVA. La renuncia a la exención es un derecho que corresponde de forma unilateral al vendedor, salvo pacto contractual en contrario. Por tanto, el vendedor no tiene obligación de renunciar a la exención si no se ha pactado previamente.
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